Beyond Revenue: Rethinking Taxation in the Digital Political Economy

This book fundamentally examines China's tax reform trajectory through a national strategic lens. Current debates on "tax burden fluctuations" in China are often distorted by interest-group narratives and emotionally charged rhetoric. By integrating international comparisons and interdisciplinary perspectives, the study exposes hidden agendas, debunks public misconceptions, and reconstructs analytical frameworks for tax governance. Taxation in international political economy now transcends ...